[HOME INNS& HOTELS MANAGEMENT No.124obao Road STYLE="font-family:Times New Roman" SIZE="2">Xuhui District Shanghai 200235 Peoples Republic of China July13, 2012 VIA EDGAR Kevin Woody, Accounting Branch Chief STYLE="font-family:Times New Roman" SIZE="2">Mark Rakip, Staff Accountant Division ofrporation Finance 100 F Street, N.E. Re: Home Inns & Hotel Management (thempany)]
[July13, 2012 BY EDGAR Mr.Martin James Seniorsistant Chief Accountant Division ofrporation Finance 100 F Street, NE Re: Mindray Medical International Limited (Mindray) Form 20-F for the Fiscal Year Ended December31, 2011 Filed April30, 2012 File No.001-33036 Dear Mr.James: Sincerely, Kurt Berney of OMelveny& Myers cc: Mr. Xu Hang]
[Siliconware Precision Industries Co., Ltd. No. 123, Sec. 3, Da Fong Road Tantzu Taichung, Taiwan, ROC July 13, 2012 VIA EDGAR Mr. Martin James, Senior Assistant Chief Accountant Mr. Eric Atallah, Staff Accountant Ms. Kate Tillan, Assistant Chief Accountant Division of Corporation Finance 100 F Street, NE Re: Siliconware Precision Industries Co., Ltd Form 20-F for Fiscal Year Ended December]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM PARTNERS 世達國際律師事務所 AFFILIATE OFFICES CHRISTOPHER W. BETTS 42/F, EDINBURGH TOWER, THE LANDMARK EDWARD H.P. LAM ¨ * 15 QUEENS ROAD CENTRAL, HONG KONG BOSTON G.S. PAUL MITCHARD QC ¨ CHICAGO CLIVE W. ROUGH ¨ TEL: (852) 3740-4700 HOUSTON JONATHAN B. STONE * FAX: (852) 3740-4727 LOS ANGELES ALEC P. TRACY * www.skadden.com NEW YORK]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM PARTNERS 世達國際律師事務所 AFFILIATE OFFICES CHRISTOPHER W. BETTS 42/F, EDINBURGH TOWER, THE LANDMARK EDWARD H.P. LAM ¨ * 15 QUEENS ROAD CENTRAL, HONG KONG BOSTON G.S. PAUL MITCHARD QC ¨ CHICAGO CLIVE W. ROUGH ¨ TEL: (852) 3740-4700 HOUSTON JONATHAN B. STONE * FAX: (852) 3740-4727 LOS ANGELES ALEC P. TRACY * www.skadden.com NEW YORK]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China July 12, 2012 VIA EDGAR Kathleen Collins, Accounting Branch Chief Laura Veator, Staff Accountant Gabriel Eckstein, Staff Attorney Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 July 11, 2012 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: David R. Humphrey, Accounting Branch Chief Re: China Green Agriculture, Inc. Form 10-Q for the Quarterly Period Ended March 31, 2012]
[AIDU NC B Baidu Campus No. 10 Shangdi 10th Street Haidian District, Beijing 100085 The Peoples Republic of China July 12, 2012 VIA EDGAR Kathleen Collins, Accounting Branch Chief Laura Veator, Staff Accountant Gabriel Eckstein, Staff Attorney Matthew Crispino, Staff Attorney Division of Corporation Finance 100 F Street, N.E. Re: Baidu, Inc. (the Company) Form 20-F for Fiscal Year Ended]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 July 11, 2012 Via Edgar Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: David R. Humphrey, Accounting Branch Chief Re: China Green Agriculture, Inc. Form 10-Q for the Quarterly Period Ended March 31, 2012]
[EW RIENTAL DUCATION ECHNOLOGY ROUP NC N No. 6 Hai Dian Zhong Street Haidian District Beijing 100080, Peoples Republic of China July 9, 2012 VIA EDGAR Larry Spirgel, Assistant Director Kate Beukenkamp, Attorney-Advisor Paul Fischer, Attorney-Advisor Ivette Leon, Assistant Chief Accountant Christine B. Adams, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: New Oriental Education & Technology]
